The service manual would explain the adjustment better , All I could find was the following, Valve clearance spec is .004" , and yes at top dead center of *compression stroke* , plus about 5 degrees of additional flywheel movement (piston moves down about 1/4" after top center) - Or, set each valve one at a time by turning engine until one valve opens fully, set clearance on the other valve, until both valves are set.
If you don't have the manual but know the clearance is .004 " then I would set each valve one at a time by turning the engine until one valve opens fully then set the clearance on the other valve.
